https://www.taxtmi.com/caselaws?id=757245 The HC dismissed writ petitions challenging a circular dated 13.04.2018 regarding GST tax liability. Petitioner argued they faced double taxation - once during goods detention and again when filing regular GSTR-3B returns. The court held that Section 129 of GST Act aimed to recover tax on non-compliant goods in transit, with tax collected only to the extent payable in returns. If goods were detained and taxed under Section 129, suppliers could claim refund of excess tax paid in GSTR-3B returns. The court found petitioner's double taxation apprehension misplaced and unwarranted, dismissing the petitions. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 23:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757245 The HC dismissed writ petitions challenging a circular dated 13.04.2018 regarding GST tax liability. Petitioner argued they faced double taxation - once during goods detention and again when filing regular GSTR-3B returns. The court held that Section 129 of GST Act aimed to recover tax on non-compliant goods in transit, with tax collected only to the extent payable in returns. If goods were detained and taxed under Section 129, suppliers could claim refund of excess tax paid in GSTR-3B returns. The court found petitioner's double taxation apprehension misplaced and unwarranted, dismissing the petitions. Case-Laws GST Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757245